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Sustainability Reporting in German Manufacturing SMEs

: Steinhöfel, Erik; Galeitzke, Mila; Kohl, Holger; Orth, Ronald

Fulltext ()

Procedia manufacturing 33 (2019), pp.610-617
ISSN: 2351-9789
Global Conference on Sustainable Manufacturing (GCSM) <16, 2018, Lexington/Ky.>
Journal Article, Conference Paper, Electronic Publication
Fraunhofer IPK ()

This paper investigates how small and medium-sized enterprises from the German manufacturing sector address sustainability issues through the implementation of sustainability reporting. For this purpose, 14 sustainability reports were analyzed with regard to the extent that they apply the framework provided by the Global Reporting Initiative (GRI), as well as the differences between companies that apply the GRI framework and companies that do not. In addition, indicators and related units that are used to report sustainability are investigated. The findings of this contribution show that there is a general lack of consistency among the considered sustainability reports, which demands for further harmonization of sustainability reporting in order to ensure comparability of sustainability performance across different organizations.